Niacet Corp. received a 15-year tax break Wednesday for a possible expansion in Niagara Falls.

The local plant, however, is competing with sites in Alabama and Louisiana for the $40 million project. It would double the company's production of the food additive calcium propionate, which inhibits mold and bacteria in bread and baked goods.

The approval by the Niagara County Industrial Development Agency, worth an estimated $1.87 million, does not guarantee the expansion will occur in the Falls. If built here, the expansion would add 14 jobs to Niacet's workforce of 87.

Susan C. Langdon, NCIDA projects and finance manger, said Niacet has not told the agency where it will build. NCIDA Chairman Stephen F. Brady said there will be no incentive if the expansion is not built in the Falls.